IRS Written Determinations
Instructions: More Information:

IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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301 - 350 of 66,806 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
199923005 4942.00 Taxes on Failure to Distribute Income 06/11/1999
201848018 4942.03-07 Set-Asides 11/30/2018
201447043 4943.03-00 Definition of Excess Business Holdings 11/21/2014
201447043 4944.05-00 Definitions 11/21/2014
201848019 4945.04-04 Grants to Individuals 11/30/2018
201848020 4945.04-04 Grants to Individuals 11/30/2018
201848021 4945.04-04 Grants to Individuals 11/30/2018
201852021 4945.04-04 Grants to Individuals 02/01/2019
201852022 4945.04-04 Grants to Individuals 02/01/2019
201451044 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/19/2014
200520009 2041.11-00 5 and 5 Power 05/20/2005
200520010 2041.11-00 5 and 5 Power 05/20/2005
200726008 2041.11-00 5 and 5 Power 06/29/2007
200917015 2041.11-00 5 and 5 Power 04/24/2009
201042004 2041.11-00 5 and 5 Power 10/22/2010
200934010 141.01-03 5 Percent Test 08/21/2009
200006049 141.01-07 501(c)(3) Bonds 02/11/2000
201544031 150.01-04 501(c)(3) Organization 10/30/2015
201748011 150.01-04 501(c)(3) Organization 12/01/2017
200446025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. 07/26/2004
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
202022007 501.03-05}Corporations 05/29/2020
201451036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/19/2014
201451033 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2014
201451033 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 12/19/2014
201451030 501.07-00 Social Clubs 12/19/2014
201848017 501.07-00 Social Clubs 11/30/2018
201629009 501.07-03}Leases or Sales of Club Property 07/15/2016
201714031 501.32-00 04/07/2017
201451043 501.33-00 Private v. Public Interest Served 12/18/2014
201451045 501.33-00 Private v. Public Interest Served 12/19/2014
201451043 501.33-01 Trustees Serve Private Interest 12/18/2014
201451045 501.33-01 Trustees Serve Private Interest 12/19/2014
200521021 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/27/2005
201436001 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 09/05/2014
201603010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603011 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603012 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603013 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603014 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201636003 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 09/02/2016
201717010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 04/28/2017
201451044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/19/2014
201702009 54.09-00 54AA.00-00 Build America Bonds 01/13/2017
200747016 382.11-09 5-Percent Shareholder 11/23/2007
200822013 382.11-09 5-Percent Shareholder 05/30/2008
200902007 382.11-09 5-Percent Shareholder 01/09/2009
201403007 382.11-09 5-Percent Shareholder 01/17/2014
201902022 382.11-09 5-Percent Shareholder 01/11/2019
199922032 6229.03-01 6 Years for 3 Years 06/04/1999

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